No Penalty for Non-Reported Consignment: High Court Finds No Intent to Evade Tax u/s 51(4) PVAT Act.

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....Levy of penalty - Detention of goods - Merely non-reporting about the consignment at the concerned ICC and not making declaration in the prescribed form did not lead to the conclusion that there was violation of Section 51 (4) of PVAT Act with a view to make an attempt to avoid the tax. It is not the case of the respondent that the invoice or GR were not genuine - No penalty - HC....